What is considered a valid receipt?

Not every piece of paper — or every email — qualifies as a valid receipt for tax purposes. Here is what makes a receipt legally acceptable in Australia.

ATO requirements for written evidence

To be accepted as written evidence by the ATO, a receipt or document must contain:

• The name or business name of the supplier
• The date of the expense
• The amount
• The nature of the goods or services (description of what was purchased)
• The date the document was made (if different from the purchase date)

Tax invoice (for GST claims)

If you intend to claim a GST credit, you need a tax invoice, not just a receipt. A tax invoice must also show:

• The words "Tax Invoice"
• The supplier's ABN
• The GST amount (or a statement that the price includes GST)

For transactions over $1,000, the invoice must also include the recipient's name and address or ABN.

What does not count

• A bank statement alone (it shows the amount but not the business purpose or GST content)
• A receipt that has faded to the point where required information is unreadable
• An illegible photograph of a receipt
• A hand-written note that cannot be verified

Digital receipts

Digital receipts — email receipts, app receipts, or photographs of paper receipts — are valid provided they contain all required information and are clear and legible. Format does not determine validity; completeness does.